I know that magazine subscriptions are not reportable. However, are internet subscriptions or memberships reportable? How about advertising?


Items such as magazine subscriptions, internet subscriptions and memberships are considered to be merchandise, rather than services that would be reportable on a 1099-MISC. Advertisements also would fall into this category. However, if you paid an advertising agency or web development company to help you create your ads or website materials, you could be required to issue 1099s to those contractors unless they are registered as corporations.

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